Singapore legislation

Regulation 9

of Goods and Services Tax (General) Regulations

Regulation 9

Representation of club, association, society, management corporation or organisation

Where anything is required to be done by or under the Act by or on behalf of a club, association, society, management corporation or organisation, the affairs of which are managed by its members or a committee or committees of its members, it shall be the joint and several responsibility of —

(a)

every member holding office as president, chairman, treasurer, secretary or any similar office, or in default of any thereof;

(b)

every member holding office as a member of a committee, or in default of any thereof; and

(c)

every member,except that if it is done by any official, committee member or member referred to in this regulation, that shall be sufficient compliance with any such requirement.

Read in full context — Goods and Services Tax (General) Regulations →